Busan High Court (Chowon) 2012Nu907 (Law No. 18, 2013)

National Tax Service's examination income 2011-0080 ( October 22, 2011)

(In the event that the tax burden has been unjustly reduced by using the site without compensation to the specially related corporation, it constitutes a wrongful calculation.

(Summary of the lower judgment) The Plaintiff’s act of wrongful calculation under the Income Tax Act, as it unfairly reduced the tax burden on rental income by using the site without compensation to a related juristic person, is deemed to constitute a wrongful calculation, and it cannot be deemed that the Plaintiff had already paid real estate rental income.

Article 41 of the Income Tax Act by Wrongful Calculation

The exclusion period of the imposition of national taxes under Article 26-2 of the Framework Act on National Taxes

2013du9021 Global income and revocation of disposition

KimA

BB Director of the Tax Office

Busan High Court (Chowon) Decision 2012Nu907 Decided April 18, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and is without merit, and the appeal is dismissed in accordance with Article 5 of the same Act. It